The European Banking Authority (EBA) has published final guidelines on liquidity coverage ratio disclosure to complement the disclosure of liquidity risk management under Article 435 of the Capital Requirements Regulation (CRR).

The final guidelines include:

  • a qualitative and quantitative harmonised table for the disclosure of key information, primarily on liquidity risk management, as laid down by the CRR; and
  • quantitative and qualitative harmonised templates, with their instructions for use, for the disclosure of the LCR composition and levels.

The final guidelines will be translated into the official EU languages and published on the EBA’s website. The deadline for competent authorities to report whether they comply with the guidelines will be two months after the publication of the translations.

The guidelines will apply from 31 December 2017.

View EBA publishes final guidelines on LCR disclosure, 8 March 2017